增值税,是以商品和劳务为课税对象,以增值额为税基的新型商品和劳务税。本文主要先介绍了增值税转型的背景,然后再从电网企业的角度来分析增值税改型的好的积极影响方面以及带来的一些挑战和存在的一些弊端问题等,从而让我们更好的了解增值税改型在现实中的具体作用,随之更好地运用这种增值税的改革转型。 Value-added tax is a new commodity and service tax based on the tax base of goods and services. This paper mainly introduces the background of the VAT transformation, and then from the perspective of power grid enterprises to analyze the positive impact of the VAT reform and some of the challenges and drawbacks, so that we can better Understand the specific role of value-added tax reform in reality, and then make better use of this VAT reform and transformation.